Out-of-State Sellers

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Utah requires a remote seller to collect and pay Utah sales tax if, in either the previous or the current calendar year, the remote seller:

  1. receives gross revenue of more than $100,000 from the sale of tangible personal property, any product transferred electronically, or services for storage, use, or consumption in Utah; or
  2. sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in Utah in 200 or more separate transactions.

These requirements became effective for sales occurring on or after January 1, 2019.

Remote sellers can register for a Utah sales tax license using any of the following methods:

Note: Beginning with sales occurring on or after January 1, 2019, the 18 percent seller discount Utah previously offered remote sellers who voluntarily collected and paid Utah sales tax is no longer effective.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!